{"id":34089,"date":"2023-12-08T03:48:03","date_gmt":"2023-12-08T03:48:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thoi-gian-su-dung-huu-ich-useful-life-cua-mot-tai-san-la-gi.html"},"modified":"2023-12-23T20:55:44","modified_gmt":"2023-12-23T13:55:44","slug":"thoi-gian-su-dung-huu-ich-useful-life-cua-mot-tai-san-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thoi-gian-su-dung-huu-ich-useful-life-cua-mot-tai-san-la-gi.html","title":{"rendered":"Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch (Useful Life) c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: Accounting Instruction, Help, & How To)<\/p>\n<\/figcaption><\/figure>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch\u00a0<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Useful Life.<\/b><\/p>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch <\/b>c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n (Accounting estimate) v\u1ec1 s\u1ed1 n\u0103m m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 duy tr\u00ec \u0111\u01b0\u1ee3c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u1ea1o ra m\u1ee9c doanh thu sinh l\u00e3i.\u00a0<\/p>\n

S\u1edf thu\u1ebf v\u1ee5 M\u1ef9 (The Internal Revenue Service – IRS) s\u1eed d\u1ee5ng th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian m\u00e0 m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u hao.\u00a0<\/p>\n

C\u00f3 r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh, bao g\u1ed3m m\u00f4 h\u00ecnh s\u1eed d\u1ee5ng, tu\u1ed5i c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua v\u00e0 ti\u1ebfn b\u1ed9 c\u00f4ng ngh\u1ec7 (Technological advances).<\/p>\n

Vai tr\u00f2<\/font><\/h3>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u0111\u1ec1 c\u1eadp \u0111\u1ebfn th\u1eddi gian \u01b0\u1edbc t\u00ednh m\u00e0 t\u00e0i s\u1ea3n ph\u00e1t huy \u0111\u01b0\u1ee3c t\u00e1c d\u1ee5ng, bao g\u1ed3m nhi\u1ec1u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u01b0: c\u00e1c to\u00e0 nh\u00e0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n. \u0111\u1ed3 \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ed9i th\u1ea5t.\u00a0<\/p>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd ch\u1ea5m d\u1ee9t t\u1ea1i th\u1eddi \u0111i\u1ec3m m\u00e0 t\u00e0i s\u1ea3n d\u1ef1 ki\u1ebfn s\u1ebd tr\u1edf n\u00ean l\u1ed7i th\u1eddi, \u0111\u00f2i h\u1ecfi ph\u1ea3i s\u1eeda ch\u1eefa nhi\u1ec1u ho\u1eb7c ng\u1eebng t\u1ea1o ra k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

\u01af\u1edbc t\u00ednh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 d\u00f9ng l\u00e0m t\u00e0i li\u1ec7u tham kh\u1ea3o cho k\u1ebf ho\u1ea1ch kh\u1ea5u hao t\u00e0i s\u1ea3n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3\u00a0xo\u00e1 s\u1ed5 (Write off)\u00a0c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t (Capital Goods). Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng n\u0103m.<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch<\/font><\/h3>\n

Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 thay \u0111\u1ed5i trong nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nhau, bao g\u1ed3m do s\u1ef1 l\u1ed7i th\u1eddi s\u1edbm c\u1ee7a t\u00e0i s\u1ea3n v\u00ec ti\u1ebfn b\u1ed9 c\u00f4ng ngh\u1ec7 trong c\u00e1c \u1ee9ng d\u1ee5ng t\u01b0\u01a1ng t\u1ef1. \u0110\u1ec3 thay \u0111\u1ed5i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ty ph\u1ea3i cung c\u1ea5p l\u1eddi gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng cho IRS b\u1eb1ng t\u00e0i li\u1ec7u so s\u00e1nh c\u00e1c c\u00f4ng ngh\u1ec7 c\u0169 v\u00e0 m\u1edbi.\u00a0<\/p>\n

V\u00ed d\u1ee5:<\/b> n\u1ebfu th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n ban \u0111\u1ea7u \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh l\u00e0 10 n\u0103m, nh\u01b0ng c\u00f4ng ngh\u1ec7 m\u1edbi khi\u1ebfn n\u00f3 tr\u1edf n\u00ean l\u1ed7i th\u1eddi sau 8 n\u0103m, c\u00f4ng ty c\u00f3 th\u1ec3 t\u0103ng t\u1ed1c k\u1ebf ho\u1ea1ch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n.\u00a0<\/p>\n

Trong t\u00ecnh hu\u1ed1ng n\u00e0y, c\u00f4ng ty \u0111ang kh\u1ea5u hao t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch 10 n\u0103m c\u00f3 th\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb kh\u1ea5u hao h\u00e0ng n\u0103m d\u1ef1a tr\u00ean th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n ng\u1eafn h\u01a1n l\u00e0 8 n\u0103m.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Useful Life, Invetopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch (ti\u1ebfng Anh: Useful Life) c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u1ec1 s\u1ed1 n\u0103m m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 duy tr\u00ec \u0111\u01b0\u1ee3c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch t\u1ea1o ra m\u1ee9c doanh thu sinh l\u00e3i.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34089"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34089"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34089\/revisions"}],"predecessor-version":[{"id":67846,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34089\/revisions\/67846"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}